Form 27 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Two people resident in India must be named to accept service — because that is what makes the entity reachable here.
The requirement
Where a Foreign LLP establishes a place of business in India, then within 30 days of its establishment as such, it is required to file its particulars with the registrar in form 27.
Rule 34(1): "A foreign limited liability partnership shall, within thirty days of establishing a place of business in India, file with the Registrar in Form 27 — (a) a copy of the certificate of incorporation or registration and other instrument(s) constituting or defining the constitution of the limited liability partnership; (b) the full address of the registered or principal office of the limited liability partnership in the country of its incorporation; (c) the full address of the office of the limited liability partnership in India which is to be deemed as its principal place of business in India; and (d) list of partners and designated partners, if any, and the names and addresses of two or more persons resident in India, authorized to accept on behalf of the limited liability partnership, service of process and any notices or other documents required to be served on the limited liability partnership."
Clauses (a) to (c) supply identity and address — who the entity is and where it can be found, at home and in India. Clause (d) supplies something different: a means of reaching it legally.
It requires two or more persons resident in India, authorized to accept on behalf of the limited liability partnership, service of process and any notices or other documents required to be served.
That is the mechanism by which a foreign entity becomes amenable to Indian process. Without named resident agents, serving proceedings on an entity incorporated abroad is slow and uncertain; with them, service in India is service on the LLP.
Note that two or more are required. One would create a single point of failure — illness, resignation, travel — and the rule ensures redundancy in something that must always work.
The enclosure list reinforces the same theme. A power of attorney in favour of authorized representative is mandatory, establishing the representative's authority to act, and the copy of authority under which the foreign limited liability partnership is establishing the place of business in India shows that the decision was properly taken abroad.
And the regulatory gate: copy of approval of Reserve Bank of India for allowing the foreign limited partnership to establish place of business in India (Mandatory). This is not a Registrar matter at all — it is exchange control. A foreign LLP cannot establish a place of business in India and then seek approval; the approval must exist before the Form 27 can be completed.
The enclosures
| Document | Note |
|---|---|
| Incorporation document or other constituting instrument | Certified in the manner specified in rule 34(2) |
| Extracts of the Statute under which the foreign LLP has been set up | Mandatory |
| Authority under which the FLLP is establishing the place of business in India | Mandatory |
| Power of attorney in favour of authorized representative | Mandatory |
| Approval of Reserve Bank of India | Mandatory |
| Details of partners and designated partners | Mandatory |
| Translations | Where the instrument is not in English, certified in the manner specified in rule 34(5) |
| Details of LLPs and companies in which a partner or designated partner is a partner or director | Mandatory if any |
Signing, fees and delay
- DSC — the authorized representative of the FLLP.
- Certification — not required.
- Fee — Rs. 5,000.
- Delay — Rs. 100 for every day of such delay, in addition to the normal fee.
What follows registration
- Any alteration in the constitution, office or partners abroad — Form 28, within sixty days of the close of the financial year.
- Any alteration in the certificate, the authorised persons, or the Indian principal place of business — Form 29, within thirty days of the alteration.
- Annual filings — Form 8, at a fee of Rs. 1,000 for a foreign LLP, signed by authorised representatives.
- Cessation of the Indian place of business — notice under rule 34(8), through Form 29.
Common mistakes
- Establishing the place of business before obtaining Reserve Bank approval.
- Naming a single person resident in India to accept service.
- Filing uncertified or untranslated constitutional documents.
- Treating a Form 25 name reservation as satisfying the Form 27 obligation.